Some new points of the regulations on Special Consumption Tax take effect from January 1, 2026

1 On June 14, 2025, the National Assembly passed the Special Consumption Tax Law No. 66/2025/QH15. Accordingly, some notable new points are as follows:

On June 14, 2025, the National Assembly passed the Special Consumption Tax Law No. 66/2025/QH15. Accordingly, some notable new points are as follows:

1. ADJUSTMENT OF TAXABLE ENTITIES

Article 2 of the Law on Special Consumption Tax 2025 adjusts the subjects subject to special consumption tax as follows:

– Add some taxable items, including:

Helicopter, glider
Soft drinks according to National Standards (TCVN) have sugar content above 5g/100mL

– Some air conditioning products are no longer subject to tax:

Previously, all types of air conditioners with a capacity of 90,000 BTU or less were subject to special consumption tax under the 2008 Special Consumption Tax Law .

According to new regulations: Only air conditioners with capacity above 24,000 BTU to 90,000 BTU are subject to tax.

Types designed by the manufacturer only to be installed on means of transport including cars, railway cars, airplanes, helicopters, ships and boats are not subject to tax.

In case the manufacturing organization or individual sells or the importing organization or individual imports each part separately, the hot block or cold block, the goods sold or imported (hot block, cold block) are still subject to special consumption tax as for the finished product (complete air conditioner).

– Specify some products subject to tax:

Joss paper, joss paper products, excluding joss paper products that are children’s toys and teaching aids.
Betting business includes sports betting, entertainment betting and other forms of betting as prescribed by law.

2. ADJUSTMENT OF NON-TAXABLE ENTITIES

Compared with previous regulations, Article 3 of the 2025 Law on Special Consumption Tax adjusts the non-taxable subjects as follows:

– Add some non-taxable objects

Goods produced, processed, or directly outsourced for export to foreign countries by organizations and individuals;
Goods exported abroad are returned by foreign parties when imported into non-taxable entities;
Unregistered cars are not allowed to circulate, do not participate in traffic and only run in historical sites, hospitals, schools and other specialized vehicles according to Government regulations.
Helicopters and gliders used for ambulance, rescue, search and rescue, and pilot training;
Passenger cars, four-wheeled passenger vehicles with engines that are not registered for circulation and only run within historical sites, hospitals, schools and other specialized vehicles as prescribed by the Government.

– Supplementing the responsibility to pay tax in case of exceeding the re-export, re-import or sale deadline or changing the purpose of use during the temporary import, temporary export period, business organizations and individuals must pay special consumption tax.

– Supplementing the mechanism for adjusting non-taxable subjects: In case it is necessary to amend or supplement non-taxable subjects to suit the socio-economic context in each period, the Government shall submit it to the National Assembly Standing Committee for consideration, decision and report to the National Assembly at the nearest session.

3. ADDITIONAL BASIS AND METHOD OF ABSOLUTE TAX CALCULATION

Previously, the 2008 Law on Special Consumption Tax only stipulated: The basis for calculating special consumption tax is the taxable price of taxable goods and services and the tax rate. The amount of special consumption tax payable is equal to the taxable price multiplied by the special consumption tax rate.

According to Article 5 of the Law on Special Consumption Tax 2025, the basis and method of tax calculation are supplemented with the following contents:

– The basis for calculating special consumption tax applying the percentage tax calculation method is the taxable price of taxable goods and services and the tax rate;

– The basis for calculating special consumption tax applying the absolute tax calculation method is the quantity of taxable goods and the absolute tax rate.

New regulations on tax calculation methods

Special consumption tax
payable

Special consumption tax
applies the percentage method of tax calculation.

Special consumption tax
applies absolute tax calculation method (if any)

In there:

Special consumption tax applies the percentage method of tax calculation.	=	Taxable price of taxable goods and services	x	Tax rate
Special consumption tax applies absolute tax calculation method	=	Taxable goods	x	Absolute tax rate

4. ADDITIONAL ABSOLUTE TAX RATES ON TOBACCO ACCORDING TO THE ROADMAP FROM 2027 – 2031

– Cigarettes:

From 01/01/2027: 2,000 VND/bag
From 01/01/2028: 4,000 VND/bag
From 01/01/2029: 6,000 VND/bag
From 01/01/2030: 8,000 VND/bag
From 01/01/2031: 10,000 VND/bag
From 01/01/2031: 10,000 VND/bag

– Cigars:

From 01/01/2027: 20,000 VND
From 01/01/2028: 40,000 VND/cigarette
From 01/01/2029: 60,000 VND/cigarette
From 01/01/2030: 80,000 VND/cigarette
From 01/01/2031: 100,000 VND

– Tobacco, pipe tobacco or other forms

From 01/01/2027: 20,000 VND/100g or 100ml
From 01/01/2028: 40,000 VND/100g or 100ml
From 01/01/2029: 60,000 VND/100g or 100ml
From 01/01/2030: 80,000 VND/100g or 100ml
From 01/01/2031: 100,000 VND/100g or 100ml

Based on the table of special consumption tax rates in Article 8 of the Law on Special Consumption Tax 2025.

5. INCREASE TAX RATES ON ALCOHOL ACCORDING TO THE ROADMAP

– Alcohol from 20 degrees or more:

From 01/01/2026: 65%
From 01/01/2027:70%
From 01/01/2028: 75%
From 01/01/2029: 80%
From 01/01/2030: 85%
From 01/01/2031: 90%

– Alcohol under 20 degrees:

From 01/01/2026: 35%
From 01/01/2027: 40%
From 01/01/2028: 45%
From 01/01/2029: 50%
From 01/01/2030: 55%
From 01/01/2031: 60%

Based on the table of special consumption tax rates in Article 8 of the Law on Special Consumption Tax 2025 .

6. INCREASE TAX RATES ON BEER ACCORDING TO THE ROADMAP

Tax rates on beer according to the roadmap prescribed in Article 8 of the Law on Special Consumption Tax 2025:

From 01/01/2026: 65%
From 01/01/2027:70%
From 01/01/2028: 75%
From 01/01/2029: 80%
From 01/01/2030: 85%
From 01/01/2031: 90%

7. ADDITIONAL TAX RATES ON SOFT DRINKS

Article 8 of the Law on Special Consumption Tax stipulates tax rates for soft drinks according to National Standards (TCVN) with sugar content above 5g/100ml:

– From 01/01/2027: 8%

– From 01/01/2028: 10%

8. ADJUSTMENT OF CASES OF TAX REFUNDS AND TAX DEDUCTIONS

Article 9 of the Law on Special Consumption Tax 2025 stipulates the following cases of tax refund and tax deduction:

– Goods are imported raw materials for production and processing of export goods abroad.

– Tax settlement upon dissolution or bankruptcy has special consumption tax amount that has not been fully deducted.

In case a cooperative group is converted into a cooperative, the cooperative shall inherit the excess or undeducted special consumption tax of the cooperative group to deduct and refund tax according to regulations;

– Refund of special consumption tax according to international treaties of which the Socialist Republic of Vietnam is a member.

Previously, the 2008 Law on Special Consumption Tax stipulated that special consumption tax payers would be refunded the tax they had paid in the following cases:

– Temporarily imported and re-exported goods;

– Goods are imported raw materials for production and processing of export goods;

– Tax settlement when merging, consolidating, dividing, separating, dissolving, bankrupting, changing ownership, converting enterprises, ceasing operations with excess tax paid;

– There is a tax refund decision from a competent authority in accordance with the provisions of law and in cases of special consumption tax refund under international treaties of which the Socialist Republic of Vietnam is a member.

This Law comes into force from January 1, 2026.

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